Knowledge Centre
Regulatory changes explained in plain language, and practical articles for businesses and individuals. Each item shows when it takes effect and when we last reviewed it.
Topic
The new Act applies to income earned from 1 April 2026 and introduces the tax year. Returns for FY 2025–26 (AY 2026–27) are still filed under the 1961 Act.
Effective 1 April 2026 · last reviewed 10 November 2026Rule 14A of the CGST Rules provides electronic registration within three working days for eligible applicants.
Effective 1 November 2025 · last reviewed 10 November 2026Most goods moved to the 5% or 18% rate, with 40% for specified goods. Some items, including certain tobacco products, have later effective dates. Check the classification of each item.
Effective 22 September 2025 for most goods · last reviewed 10 November 2026Who qualifies, the ₹2.5 lakh monthly limit on output tax for supplies to registered persons, and how to withdraw.
Article · last reviewed 10 November 2026Have a specific question?
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